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V0615-26 ·17 March 2026 ·consulta-vinculante Medium impact
Tax

Reverse merger of a Spanish company by a French one may qualify for fiscal neutrality

A query is raised regarding the taxation of a reverse merger where the absorbing entity is a French company and the absorbed entity is a Spanish one. The DGT examines whether the fiscal neutrality regime can apply and how the entity and its shareholders would be taxed.

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2026-03-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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